IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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編號 UILC 主題 發布日期
200051010 6013.01-04 Signed Under Duress 12/22/2000
200051009 09.08.01-00 BCC: Automatic stay: Collect, assessment or recovery of claims 12/22/2000
200051008 1362.01-03 Late Elections 12/22/2000
200051007 1362.01-03 Late Elections 12/22/2000
200051006 351.00-00 Transfer to Corporation Controlled by Transferor 12/22/2000
200051006 368.00-00 Definitions Relating to Corporate Reorganizations 12/22/2000
200051006 368.06-00 Change in Identity, etc. (Type "F") 12/22/2000
200051005 6659.00-00 Applicable Rules 12/22/2000
200051004 2601.00-00 Tax On Generation Skipping Transfers 12/22/2000
200051003 9100.22-00 Other 12/22/2000
200051003 877.08-00 Ruling Submission by Expatriating Long-Term Resident 12/22/2000
200051002 1502.77-00 Common Parent Agent for Subsidiaries 12/22/2000
200051002 6402.05-03 Insolvent Corporation Member of Consolidated Group 12/22/2000
200051001 148.00-00 Arbitrage 12/22/2000
200050051 414.09-00 Certain Employee Contributions 12/15/2000
200050050 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 12/15/2000
200050049 402.08-00 Rollover Contributions 12/15/2000
200050048 507.00-00 Termination of Private Foundation Status 12/15/2000
200050047 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/15/2000
200050046 72.22-01 10 Percent Additional Tax for Taxable Distributions from Modified Endowment Contracts 12/15/2000
200050046 72.22-02 Certain Distributions Not Subject to 10 Percent Additional Tax 12/15/2000
200050044 877.01-00 Principal Purpose--the Avoidance of Tax 12/15/2000
200050043 1363.04-00 Recapture of LIFO Benefits 12/15/2000
200050042 1362.01-03 Late Elections 12/15/2000
200050041 2601.00-00 Tax On Generation Skipping Transfers 12/15/2000

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